| 单词 | International Accounting Standard |
| 释义 | International Accounting Standard International Accounting Standard(IAS) Any of the accounting standards issued by the board of the International Accounting Standards Committee (IASC) between 1973 and 2001. In 2001 the IASC was replaced by the International Accounting Standards Board (IASB), which announced that its accounting standards would be designated International Financial Reporting Standards (IFRS). The IASB stated that all of the International Accounting Standards issued by the IASC would continue to be applicable unless and until they were amended or withdrawn by the new body. For years starting on or after 1 January 2005, listed companies in the EU are required to use adopted IASs in their financial statements. |
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